Case law

Fulton Partners L.L.C. v. City of New Brunswick Block 300, Lot 2

New Jersey Tax Court · Feb 5, 2018

See R. 4:5-4; 4:6-2; 4:6- 7; Brown v. Brown, 208 N.J. Super. 372, 384 (App. Div. 1986) (“It is well settled that an affirmative defense is waived if not pleaded or otherwise timely raised.) (citing R 4:6-7). … Co. v. Township of Wayne, 13 N.J.

Brae Assoc. v. Park Ridge Borough

21 N.J. Tax 88 · New Jersey Tax Court · Jun 26, 2003

Super. 323 , 482 A.2d 523 (App.Div.1984); Murnick v. … City of Newark v. Fischer, 8 N.J. 191, 199-200 , 84 A.2d 547, 551 (1951). Furthermore, as the Tax Court has stated, in Murnick v.

City of Long Branch v. Ohel Yaacob Congregation

20 N.J. Tax 511 · New Jersey Tax Court · Jan 21, 2003

Co. v. … Judgment will be entered exempting the subject property and affirming the judgment of the Monmouth County Board of Taxation.

Borough of Paramus v. County of Bergen

27 N.J. Tax 215 · New Jersey Tax Court · Jul 8, 2013

Plaintiff filed petitions of appeal with the Bergen County Board of Taxation (Board) for tax year 2008 to remove the exemption for Lot 1 and to increase the assessments on Lot 1 and on Qualifier X. *219 The Board affirmed … .”); Martin v.

City of Ventnor City v. Interdenominational Foreign Missionary Society of New Jersey, Inc.

13 N.J. Tax 445 · New Jersey Tax Court · Dec 1, 1993

In challenging the exemption granted by the Atlantic County Board of Taxation, the city relies primarily on the case of Harvey Cedars Bor. v. Sisters of Charity of St. … Vincent de Paul v.

Schumar v. Bernardsville Borough

21 N.J. Tax 619 · New Jersey Tax Court · Jan 29, 2004

In Tri-Terminal Corp. v. … Conversely, in Brunetti v.

Newark v. West Milford Township

7 N.J. Tax 35 · New Jersey Tax Court · Sep 28, 1984

See Hackensack Water Co. v. Old Tappan, 77 N.J. 208, 216-218 , 390 A.2d 122 (1978); Hackensack Water Co. v. … [Inmar Associates, Inc. v. Edison Tp., 2 N.J.Tax 59, 64-65 (Tax Ct.1980) ] See West Orange v.

Continental Apartment Associates v. City of East Orange

14 N.J. Tax 519 · New Jersey Tax Court · Mar 17, 1995

The Essex County Board of Taxation affirmed both assessments in both years and timely appeals from those four assessments were taken to this court. … Lawrence Tp., 6 N.J.Tax 97, 102 (Tax 1983), Sabella v. Lacey Tp., 204 N.J.Super. 55, 61 (App.Div.1985) and Seatrain Lines v.

Orient Way Corp. v. Township of Lyndhurst

27 N.J. Tax 361 · New Jersey Tax Court · Jul 22, 2013

See Elrabie v. Borough of Franklin Lakes, 24 N.J.Tax 158, 180 (Tax 2008)(citing Brown v. Borough of Glen Rock, 19 N.J.Tax 366, 373 (App.Div.), certif. denied, 168 N.J. 291 , 773 A.2d 1155 (2001)). … State Board of Tax Appeals, 132 N.J.L. 306, 308 [ 40 A.2d 353 ] (1945)); and “[m]ere costliness, therefore, cannot rationally be made the basis of exemption from taxation.” CPC Int’l v.

Lato v. Rockaway Township

16 N.J. Tax 355 · New Jersey Tax Court · Mar 21, 1997

The county board of taxation has rights of review and revision pursuant to N.J.S.A. 54:4-47. … Simon v.

Franklin Township v. State

7 N.J. Tax 224 · New Jersey Tax Court · Jul 27, 1984

Peper v. Princeton Univ. Bd. of Trustees, 77 N.J. 55 , 389 A.2d 465 (1978); Gavin v. Skyline Cabana Club, 54 N.J. 550 , 258 A.2d 6 (1969). … Traction v.

1711 Third Avenue, Inc. v. City of Asbury Park

16 N.J. Tax 174 · New Jersey Tax Court · Oct 16, 1996

Admissions Test Bd., Inc. v. … The court will therefore enter a judgment affirming the county board and dismissing the complaint.

Merrick Wilson v. Township of Montgomery

New Jersey Tax Court · Mar 10, 2021

DeCotiis, FitzPatrick, Cole & Giblin, LLP Re: Merrick Wilson v. … Veeder v. Township of Berkeley, 109 N.J. Super. 540, 545 (App. Div. 1970).

Burlington Township v. Messer

8 N.J. Tax 274 · New Jersey Tax Court · Jun 25, 1986

[DeFazio v. … [State v.

Labor Ready Northeast, Inc. v. Director, Division of Taxation

25 N.J. Tax 607 · New Jersey Tax Court · Jan 4, 2011

In Exxon Corp. v. … County Board of Taxation.”

Estate of Kosakowski v. Director

26 N.J. Tax 21 · New Jersey Tax Court · Apr 11, 2011

Oberhand, supra, 22 N.J.Tax at 68 (quoting Nelson v. Board of Ed., 148 N.J. 358, 372 , 689 A.2d 1342 (1997)). *31 Manifest injustice exists where there is “prejudice ... … (quoting Brown-Forman Co. v. Kentucky, 217 U.S. 563 , 30 S.Ct. 578 , 54 L.Ed. 883 (1910)).

Gritzmacher v. Director, Division of Taxation

2 N.J. Tax 489 · New Jersey Tax Court · May 22, 1981

Hagy v. Kelly, 135 N.J.Eq. 436, 39 A.2d 386 (Prerog. Ct. 1944); Cuthers v. Neeld, 14 N.J. 497 , 103 A.2d 153 (1954). See In re Romnes’ Estate, 79 N.J. 139, 158 , 398 A.2d 543 (1979). … Jersey City Light Co. v. Jersey City, 46 N.J.L. 194 (E. & A. 1884); Old Dominion C. M. & S. Co. v. State Board of Taxes, *493 91 N.J.L. 173 , 103 A. 79 (E. & A. 1918); N.J. Power & Light Co. v.

Jankovich v. Point Pleasant Borough

New Jersey Tax Court · Oct 19, 2020

Highway 46 Fairfield, New Jersey 07004 Re: Jankovich v. … Pipquarryco, Inc. v. Hamburg Borough, 15 N.J. Tax at 417 (citing Rutherford Realty Assoc. v. Borough of Rutherford, 277 N.J. Super. 347 (App. Div. 1994)).

City of Millville v. Ruske

19 N.J. Tax 328 · New Jersey Tax Court · Apr 20, 2001

See City of New Brunswick v. Rutgers Community Health Plan, Inc., 7 N.J.Tax 491, 498 (Tax 1985); see also Jackson v. … But until that is done, the subject property is not eligible for farmland assessment, and the action of the Cumberland County Board of Taxation must be reversed.

125 Monitor Street LLC v. Jersey City

21 N.J. Tax 232 · New Jersey Tax Court · Jan 15, 2004

Colonial Life Insurance Co. v. State Board of Tax Appeals, 126 N.J.L. 126, 127 , 18 A.2d 625 (N.J.Sup.1941); Pantasote Co. v. City of Passaic, 100 N.J. 408, 412-413 , 495 A.2d 1308 (1985); Township of West Milford v. … City Holding Co. v. State Board of Tax Appeals, 127 N.J.L. 168, 169 , 21 A.2d 289 (Sup.Ct.1941).